GST Compliance Calendar of January 2023

GST Due Dates Calendar
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Last updated on January 2nd, 2023 at 06:03 pm

GST Due Dates Calendar

Compliance calendar for the month of January 2023

 Date

GST Return & Payments

10.01.2023

 Monthly GSTR 7 for Dec 2022 (TDS deductor)

10.01.2023

 Monthly GSTR 8 for Dec 2022 (TCS collector)

11.01.2023

 Monthly GSTR 1 for Dec 2022 (Regular Monthly Taxpayer)

13.01.2023

 Quarterly GSTR 1 for Oct-Dec 2022 (QRMP Scheme)

13.01.2023

Monthly GSTR 5 for Dec 2022 (Non-resident taxable person)

13.01.2023

 Monthly GSTR 6 for Dec 2022(Input service distributor)

18.01.2023

 Quarterly Payment in CMP 08 for Oct-Dec 2022 (Composition Taxpayer)

20.01.2023

Monthly GSTR 5A for Dec 2022 (OIDAR service provider)

20.01.2023

 Monthly GSTR 3B for Dec 2022 (Regular Monthly Taxpayer)

22.01.2023

 Quarterly GSTR 3B for Jul-Sep 2022 (QRMP Scheme – Part A States/UT)

24.01.2023

 Quarterly GSTR 3B for Jul-Sep 2022 (QRMP Scheme – Part B States/UT)

31.01.2023

 Opt-in opt out of QRMP scheme for quarter Jan-Mar 2023 (Read in detail)

Compliance calendar for the month of December 2022

 Date

GST Return & Payments

10.12.2022

 Monthly GSTR 7 for Nov 2022 (TDS deductor)

10.12.2022

 Monthly GSTR 8 for Nov 2022 (TCS collector)

11.12.2022

 Monthly GSTR 1 for Nov 2022 (Regular Taxpayer)

13.12.2022

 Invoice Furnishing Facility for Nov 2022 (QRMP Taxpayer)

13.12.2022

 Monthly GSTR 5 for Nov 2022 (Non-resident taxable person)

13.12.2022

 Monthly GSTR 6 for Nov 2022 (Input service distributor)

20.12.2022

 Monthly GSTR 3B for Nov 2022 (Regular Taxpayer)

20.12.2022

 Monthly GSTR 5A for Nov 2022 (OIDAR service provider)

25.12.2022

 Monthly Payment in GST PMT 06 (QRMP Taxpayer) 

31.12.2022

 Annual Return GSTR 9, 9A,9B and 9C for FY 2021-22

GST Compliance calendar for the financial year 2022-23

 

  GST Compliance calendar for the financial year 2021-22

  

Notes

  • Group A States & UTs Chhattisgarh, Madhya Pradesh, Gujarat, Daman & Diu, Dadra & Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshwadeep, Kerala, Tamil Nadu, Pondicherry, Andaman & Nicobar Islands, Telangana, and Andhra Pradesh.
  • Group B States & UTs Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha.
  • Form GSTR – 5 is a monthly return to be furnished by the 20th of the succeeding month by a non-resident taxable person.
  • Form GSTR – 5A is a monthly return to be furnished by the 20th of the succeeding month by an OIDAR service provider.
  • Form GSTR – 6 is a monthly return to be furnished by the 13th of the succeeding month by an input service distributor.
  • Form GSTR – 7 is a monthly return to be furnished by the 10th of the succeeding month by the TDS deductor.
  • Form GSTR – 8 is a monthly return to be furnished by the 10th of the succeeding month by the TCS collector.
CA Ankita Khetan
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